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Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)

… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controls

Village of Middleburgh – Fiscal Operations (2013M-10)

… to October 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village … of a financial function. Ensure that the Clerk-Treasurer is properly collecting, recording and disbursing Village …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

City of Yonkers – Information Technology (2017M-86)

… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. … elected seven-member City Council. Budgeted appropriations for 2016-17 totaled approximately $1.1 billion. Key Findings … and the potential impact should that data be disclosed, altered or destroyed without authorization. City officials …

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

Beacon City School District -- Budget Review (B6-15-4)

… with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … limit because it includes a tax levy of $36,262,918, which is within the limits established by law. Key Recommendation … the District’s use of fund balance to ensure that action is taken, if necessary, to identify other funding sources …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4

State Comptroller DiNapoli Releases Municipal Audits

… today announced his office completed audits of the Franklin Square Public Library , Village of Hobart , Town of … their money is being spent appropriately and effectively." Franklin Square Public Library – Claims Audit (Nassau County) … today announced his office completed audits of the Franklin Square Public Library Village of Hobart Town of …

https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0

State Agencies Bulletin No. 560

… employees. This earn code must be submitted with Earn Codes RCL and SBU . Refer to the chart below for calculation information. Recall OT Earn Codes for Classified Employees The following charts are Recall OT Earn Codes with their descriptions and appropriate usage. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-and

Services to Workers Under the Worker Adjustment and Retraining Notification Act

… oversees a WARN Unit and 10 Regional Rapid Response Teams (Regional Teams) located throughout the State. The WARN Unit receives … Rapid Response activities to the appropriate Regional Teams. The Department also works with partners, such as Local …

https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-act

Opinion 88-62

… of surface or ground water quality standards, gas migration, odors, and vectors (6 NYCRR 360.8[a][21]). … 35.00; see also 1979 Opns St Comp, No. 79-42, p 7). As to whether landfill fees may be paid into a capital … 80-272, p 73; 1977 Opns St Comp No. 77-817, unreported, 7 Opns St Comp, 1951, p 6). Accordingly, in our opinion, a …

https://www.osc.ny.gov/legal-opinions/opinion-88-62

Comptroller DiNapoli Releases Municipal Audits

… , Town of Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, … were partially implemented and three were not implemented. Ramapo Catskill Library System – Procurement (Rockland … Cambridge Town of Fishkill City of Mechanicville and the Ramapo Catskill Library System …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … local government or school district. Allocating resources to improve the effectiveness of your claims auditing process … environment of your organization. OSC will be pleased to assist you with any questions you have regarding the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… appropriations and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… officials established adequate controls over nonstudent network user accounts to help prevent unauthorized use, … did not establish adequate controls over nonstudent network user accounts to help prevent unauthorized use, … Develop and adopt policies and procedures addressing key network user access controls, such as user account …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 … not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber … the practice of using a signature stamp for the Supervisor’s signature, and have Town checks properly signed. Compare …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

State Comptroller DiNapoli Releases Municipal Audits

… $52,550. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Security and UCS Days Worked Calculator

… year. Employees must work at least 100 days (120 days for UCS employees) each fiscal year to be eligible for a performance advance. Please refer to the Salary Manual, … then select Calculate . (Repeat this process for any break in service during the fiscal year.) To calculate the total …

https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculator

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